Section 7 Special and Extraordinary Expenses: Ontario Child Support Guide

Child support in Ontario has two parts. The first is the base table amount — a monthly figure set by the federal Child Support Guidelines based on the paying parent's income. The second part, often called "Section 7 expenses," covers specific costs that fall outside that base amount. Understanding which expenses qualify, who pays what share, and how to resolve disagreements can save a lot of conflict and money.

If you are negotiating a separation agreement or navigating a court order, knowing how section 7 special expenses work under Ontario family law is essential. These costs can add up quickly, and the rules around them are more flexible — and more contested — than the table amount.

What Are Section 7 Expenses?

The term "Section 7" refers to a section of the federal Child Support Guidelines, the rules that govern how child support is calculated across Canada, including in Ontario. While the base table amount is meant to cover everyday living costs — food, clothing, housing, basic activities — Section 7 recognizes that children sometimes have needs that go beyond the ordinary.

These special or extraordinary expenses are shared between parents in proportion to their incomes, rather than being paid entirely by one parent. The idea is fairness: if both parents are earning, both parents should contribute to genuinely significant child-related costs.

Categories of Special or Extraordinary Expenses

The Guidelines identify specific categories of spending that can qualify as Section 7 expenses. Not every cost within these categories automatically qualifies — there is a test each expense must pass — but these are the recognized types.

Childcare Costs

Childcare expenses incurred because of a parent's employment, illness, disability, or education or training for employment are a classic Section 7 expense. This includes daycare, before- and after-school programs, and summer camp programs that serve a childcare function rather than a purely recreational one.

The amount considered is the net cost after any childcare tax credit benefit is applied, so parents should account for tax treatment when calculating the actual share.

Medical and Dental Expenses

Health-related costs that go beyond what provincial health coverage and a parent's insurance plan cover can qualify. This includes orthodontics, prescription eyeglasses, hearing aids, and ongoing therapy such as speech-language pathology or psychological counselling.

The threshold in the Guidelines is that the expense must exceed a set annual floor amount per child (as of writing — verify the current amount) before it counts as a Section 7 expense. Routine over-the-counter costs typically do not qualify.

Education and Extracurricular Activities

This is one of the most commonly disputed categories. Private school tuition, special tutoring, and educational programs for children with learning needs can qualify. So can extracurricular activities — hockey, dance, music lessons, competitive sports — but only when they are extraordinary, meaning costs that are significant given the family's income and spending pattern before separation.

A child enrolled in a single recreational soccer league is unlikely to qualify. A child training at an elite competitive level with travel, equipment, and coaching fees that are substantial relative to the family's income is a different situation.

Post-Secondary Education

University or college tuition, books, residence, and related costs for a child who is still a "child of the marriage" under the Divorce Act can be treated as Section 7 expenses. Ontario courts have a reasonably well-developed body of guidance on this — the child's financial contribution through student loans or part-time work is factored in, and the amount is apportioned among the parents and the child based on their respective resources.

The "Necessary and Reasonable" Test

Before any expense is shared under Section 7, it must be both necessary in light of the child's best interests and reasonable in light of the parents' means and the family's spending pattern before separation.

This two-part test matters in practice:

• Necessary does not mean medically urgent. It means the expense serves the child's genuine interests — educational, developmental, therapeutic, or wellbeing-related.
• Reasonable ties the expense to financial reality. An activity that costs thousands of dollars annually may be unreasonable if both parents earn modest incomes. The same activity may be entirely reasonable for a high-income family.

Courts will also look at whether both parents agreed to the expense in advance. Signing a child up for an expensive program without discussing it with the other parent — then presenting a bill — can backfire. The Guidelines encourage, and courts expect, advance notice and agreement where possible.

How Section 7 Expenses Are Shared

Once an expense qualifies, it is divided proportionately to each parent's income, not split 50/50. If one parent earns 60% of the combined parental income and the other earns 40%, they pay in that ratio.

The calculation steps are:

1. Confirm the expense qualifies under the necessary and reasonable test.
2. Determine the net cost — after any subsidies, tax benefits, or insurance reimbursements.
3. Add both parents' incomes to establish the combined total.
4. Each parent's share equals their income as a proportion of the combined total.

This proportionate approach means both the higher-earning and lower-earning parent have a stake in the decision to incur the expense. It also means disagreements about whether an expense qualifies are worth resolving before the cost is committed.

Documenting and Disputing Section 7 Expenses

Good documentation makes everything easier — and courts expect it. Practical steps:

• Save receipts and invoices for every expense you claim or pay. Courts will not accept estimates.
• Communicate in writing. Use email or a co-parenting app to propose expenses in advance and confirm agreement. Written exchanges are evidence.
• Share tax documents. Both parents should exchange income information annually so the proportionate split can be recalculated as incomes change.
• Track reimbursements. Keep a simple log showing amounts paid, amounts requested from the other parent, and amounts received.

When disputes arise, the first step is typically direct negotiation, often with the help of a family lawyer. If that fails, mediation is a lower-cost option before proceeding to court. In court, a judge will apply the necessary and reasonable test to each disputed item — which is why documentation and advance notice matter so much.

If an expense was incurred without notice and the other parent objects, a court may reduce or disallow the claim even if the expense would otherwise qualify.

Frequently asked questions